What is SAF-T HU?

SAF-T HU (Standard Audit File for Tax – Hungary) is a standardized, structured electronic audit file format developed by the Hungarian Tax and Customs Authority (NAV). It contains financial and tax-related transactional data of companies in a structure tailored to Hungarian accounting and tax legislation. Its main objective is to allow the tax authority to access internal accounting data in an automated, efficient manner, thereby streamlining audits and reducing administrative burden.

SAF-T HU is based on the international SAF-T standard developed by the OECD, adapted specifically for Hungarian tax inspection practices.

Why was the SAF-T format introduced?

The SAF-T concept was introduced by the OECD to:

• Establish a standardized data structure between taxpayers and tax administrations,
• Support digital tax audits,
• Reduce the time and resources required for audits,
• Enable automated access to accounting records.

Several European countries have adopted SAF-T formats; in Hungary, the localized version is known as SAF-T HU, customized to reflect national accounting and tax rules.

What data does SAF-T HU include?

SAF-T HU is an XML-based file structured according to one or more XSD schemas. The current version includes 14 distinct schemas, covering key aspects of business and financial operations:

• General ledger and journal entries,
• Chart of accounts and accounting rules,
• Outgoing and incoming invoices,
• Financial transactions,
• Inventory records and movements,
• Fixed asset data,
• Master data for business partners,
• Payment events and compensations.

These data are collected in a machine-readable, structured format, allowing the tax authority to perform fast, objective, and comprehensive audits.

How is a SAF-T HU file generated?

The SAF-T HU file must be created in XML using only the XSD schemas officially published by NAV. The data is typically:

• Extracted from a company’s ERP or accounting software,
• Converted into XML format via dedicated software tools,
• Electronically submitted to NAV upon request during an audit.

The use of XSD schemas ensures standardized data structure and validation, reducing the chance of format-related errors.

When must a SAF-T HU file be submitted?

At present, SAF-T HU is not generally mandatory. However, NAV may require it during targeted tax audits, such as:

• Risk-based audits triggered by data analysis,
• Post-clearance VAT or corporate tax inspections,
• Audits of large enterprises where structured digital data speeds up the review.

In the future, SAF-T HU may become a mandatory reporting format for specific taxpayer groups (e.g., large corporations, transfer pricing entities).

What are the advantages of SAF-T HU?

• Automated audit processing, enabling faster, more objective reviews,
• Reduced need for manual document submissions,
• Standardized data format eliminates ad hoc requests,
• Internationally compatible, aligned with OECD guidance,
• Future-proof tool for digital tax administration.

Summary

SAF-T HU is a structured electronic audit file format created by NAV to collect financial and tax data from companies in XML form. Based on the OECD SAF-T framework, it currently comprises 14 schemas covering all key accounting functions—from general ledger to invoice records. Although submission is currently audit-triggered, SAF-T HU plays a critical role in the digital transformation of tax audits in Hungary.

Official definition

SAF-T HU (Standard Audit File for Tax – Hungary) is a structured XML-based electronic audit file developed by NAV. It contains company financial and transactional data in compliance with Hungarian accounting and tax regulations. The file must be generated exclusively using NAV’s officially published XSD schemas.

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